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Filing dates and deadlines

Filing dates and deadlines

Last reviewed 09 Mar 2023

Annual tax returns

Corporate income tax return should be filed by 25 June of the following year; taxpayers that choose to apply a fiscal year different from the calendar year have to file the corporate income tax return by 25th day of the sixth month following the closing of the fiscal year.

Annual individual income tax and social contributions return is due by 25 May of the following year, for income such as: freelancing activities, investment income, lease transactions, intellectual property rights etc.

VAT interim returns

Quarterly for annual turnover of up to EUR 100,000, otherwise monthly; by the 25th day of the month following the period of assessment.

European Sales Listing

By the 25th day of the month following the months when intra-Community transactions are performed.

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The TPA Group
Wiedner Guertel 13, Turm 24
1100 Vienna

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Mo-Th: 08:00 – 17:00

Fr: 08:00 – 14:00

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